Information for ruling 600010502
This section is Advance Tariff Ruling
- Start date
- 24 Jun 2024
- Expiry date
- 23 Jun 2027
- Commodity code
- 8905909000 (opens in new tab)
- Description
- A residential houseboat features a double berth in the forward cabin and additional two temporary berths in the saloon. It is fully equipped for comfortable living, complete with furnishings, domestic appliances, heating, shower/toilet facilities. Also has an electrical and plumbing systems. Constructed using steel materials, this houseboat is designed to and capable of operating under its own power as it has it has an engine.
- Keywords
-
- OF STEEL
- HOUSEBOATS
- FOR FURNISHING
- WATER VESSELS AND EQUIPMENT
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect –a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) General Interpretative Rules (GIRs): GIR 1 - has been used to classify this product by the terms of heading 8905- Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. GIR 6 Has been used to classify the goods to subheading level 890590- Other than Dredgers, Floating or submersible drilling or production platforms. 8 digit code 89059090- Other than seagoing Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to chapter 89 Harmonised Standard Explanatory Notes (HSENs) to heading 89.05 (A)